TREVC/71/2010 of THE SALES TAX APPELLATE TRIBUNAL Vs M/S.HYDERABAD AGRICULTURAL COOP ASSOCIATION LTD on 8 December 2025

[ 348e ]

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

MONDAY, THE EIGHTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

TAX REVISION CASE NO: 71 OF 20'10

Tax Revision Case under Section 22(1) R/w Rule 10 of APGST Rules U/s APGST Act against the order dated 24-02-2009 in T.A.No. 1355 of 2003 on the file of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad for the Assessment Year 2000-200'l (APGST).

Between:

The State of Andhra Pradesh, Re

O/o.D.No.5-4-404 to 408, Nampal

p

ly

by the State Representative before STAT

Andhra Pradesh, Hyderabad.

AND

... Petitioner/Respondent

M/s. Hyderabad Agricultural Co-op Association Ltd, Joint Registrar/Managing .

Drrector Oio.5-10-193, HACA, Hyderabad.

... Res ponden UAp pellant

Counsel for the Petitioner: SRI DANTU SRINIVAS ( SPL SC FOR CT)

Counsel for the Respondents: SRI c VISHWESHWAR REDDY

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF T]1 LANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM T OSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

TAX REVISION CASE No.71 OF 20lt)

08.12.2025

Bctw'een

The State ofAndhra Pradesh,

Rcp. by the Statc Representative before STAT, D.No.5-4-404 to 408, Nampalll.

Andhra Pradesh. Hyderabad.

Petitioner

AND

IWs Hyderabad Agricultural Co-op., Association Ltd..

Joint Registrar,Managing Director.

5-10-193, HACA,

Hyderabad.

Respondent

ORDER: (per Hon'ble Sri Justicc P.SAM KOSHY)

This Tax Revision Case is Illed by the petitione r under Section 22(l) read with Rule l0 of the Andhra Pradesh General l.i Lles Tax Rules.

1957 praying the Court to revise the order dated 24.02.2009 in T.A.No.1355 ol 2003 passed by the Sales Tax App< late Tribunal.

Andhra Pradesh. Hyderabad.

2.

Heard the learned Special Government Pleader ft,r the State Tax, for the petitioner. Perused the record.

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3.

From a pcrusal of the record it appears that the tax liability involved in thc instant case against the respondent-Assessee is only {.34,945.00. Taking into consideration the amount of tax liabilitv that is involved in thc instant case. \\'e are of thc considcrcd opitrion that thc instant Rcvision is not *'orth entertaining on the lirnited ground itselL

Another reason !vh)'this Court is not inclinod to entcrtain the Rcvision case at this juncture is that the l'ax Revision Casc for an amount of t.34,945.00 is pcnding since 2002 onrvards

4.

Thcrefbrc. tbr all the atbrcsaid rcasons. thc instant'fax Revision Case is disrnissed. No c:osts

5.

However, we makc it clear that thc disposal of the instant tax revision case is being only on the ground that the monetary implication involved and as such we havc not expressccl an1'opinion on the merits of the case. Thc substantive issue involved in the case s'ould be left open to be decided in an appr,rpriatc case.

6.

As a sequel, misccllancous potitions, pending if any, shall stand closed.

SD/- N SRIHARI

OEPUTY REGISTRAR

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//TRUE COPY//

SECTION OFFICER

To,

1. The Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad

Z. One CC to Sri Dantu Srinivas ( SPL SC for CT), Advocate [OPUC]

3. One CC to Sri G Vishweshwar Reddy' Advocate [OPUC]

4. Two CD CoPies

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ABK/PSL

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HIGH COURT

DATED: O811212025